IRVING – In his record-breaking season of 2001, Michael Strahan had 22½ sacks and the Giants finished 7-9. With three sacks yesterday in a 19-3 loss to the Cowboys, Strahan has put together his second-best season, with 17 sacks to move into the NFL lead ahead of Tampa Bay’s Simeon Rice, who has 15. Yet the Giants are 4-11.

Strahan this week was named to his sixth Pro Bowl and his late-season surge, despite the failings of the team around him, has not gone unnoticed. “I told him after the game it doesn’t matter what the season amounts to, you’re an example of what a football player on the New York Giants needs to be like,” running back Tiki Barber said.

After the game, Jim Fassel saw fit to offer a testimonial to Strahan. “You want to look at a guy who’s a class guy, that is the epitome of what you want in a professional athlete, it’s Michael Strahan,” Fassel said.

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Although there was no flag on the play, the Giants expect Dallas S Roy Williams will be fined for his helmet-to-face hit on WR Amani Toomer. “The league is trying to protect unprotected players, that’s a perfect example,” Toomer said. “I didn’t see him, I was trying to get the ball and next thing I know I get a helmet in my chin.”

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Jesse Palmer (18 of 32, 190 yards) couldn’t get the Giants in the end zone, but says he believes he improved from last week’s starting debut in New Orleans. “I’m just glad to be out there,” Palmer said. “You know what, it sounds terrible, I’m having a blast.”